Article 106 of the Saudi GCC Unified Customs Law
المادة 106 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الفصل السادس: أحكام مشتركة
Exemptions apply to covered goods whether imported directly, indirectly or bought from customs warehouses or free zones under the Administration's conditions, and the Director General decides disputes over exemption.
Official text (Arabic)
This article has not been amended since the law was issued.
أ - تطبق أحكام الإعفاءات الواردة في هذا الباب على البضائع التي يشملها الإعفاء، سواء استوردت بطريق مباشر أو غير مباشر، أم اشتريت من المستودعات الجمركية، أو المناطق الحرة، على أن تراعى الشروط التي تضعها الإدارة .
ب - إذا وقع خلاف حول البضائع المنصوص عليها في هذا الباب أهي خاضعة للضرائب " الرسوم " الجمركية أم معفاة منها ، فيبت المدير العام في هذا الخلاف .
This is the official Arabic wording, the only legally binding version. We do not translate the law itself; the explanation below is ours. Official source: Bureau of Experts at the Council of Ministers
Article 106 explained in plain English
This article sets two common rules for the exemption provisions in this chapter:
(a) Scope of the exemption: the exemptions apply to the goods the exemption covers however they were obtained:
- if they were imported directly,
- or indirectly,
- or purchased from customs warehouses,
- or purchased from free zones.
This is subject to observing the conditions the Administration sets. A person entitled to an exemption does not lose it merely because they bought the goods from a customs warehouse or a free zone instead of importing them themselves.
(b) Settling a dispute: if a dispute arises over the goods covered by this chapter, whether they are subject to duties or exempt, the Director General decides it. The article does not specify the procedures for referring the dispute to him or the time limit.
Article 105 exempts returned national goods and returned foreign goods within a year, and collects duties on the increase for goods temporarily exported for repair. Article 107 deals with storage, handling and service fees. Anyone in a dispute with customs over an exemption for their goods would do well to consult a lawyer specializing in customs and commercial cases.
Practical example
A charitable association buys supplies from a customs warehouse instead of importing them directly. The exemption set for charitable associations applies to it, subject to the Administration's conditions. If it disagrees with customs over the exemption of some items, the Director General decides the dispute.
Translated from our Arabic explanation with machine assistance. For guidance only; it does not replace advice from a lawyer on your situation.
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Frequently asked questions about Article 106 of the Saudi GCC Unified Customs Law
Is the exemption lost if I buy the goods from a free zone?
No. The exemption provisions apply whether the goods are imported directly or indirectly or purchased from customs warehouses or free zones, subject to the Administration's conditions.
Who decides a dispute over exempting goods?
The Director General decides disputes over whether goods are subject to duties or exempt.
More articles on Customs Exemptions
- Article 98
Goods agreed to be exempt in the Unified Customs Tariff of the Council States are exempt from customs duties.
تعفى من الضرائب "الرسوم" الجمركية بموجب هذا النظام "القانون" البضاعة المتفق على إعفائها في التعرفة الجمركية الموحدة لدول المجلس.
- Article 99
Goods arriving for diplomatic and consular bodies, international organizations and accredited members of the two corps are exempt from customs duties on condition of reciprocity, under the agreements, laws and decisions in force.
يعفى من الضرائب "الرسوم" الجمركية بشرط المعاملة بالمثل ما يرد للهيئات الدبلوماسية والقنصلية والمنظمات الدولية ورؤساء وأعضاء السلكين الدبلوماسي والقنصلي المعتمدي
- Article 100
Diplomatically exempt goods may not be disposed of contrary to the purpose of the exemption except after informing the Administration and paying duties; duties are not due after three years, and cars have special restrictions.
أ - لا يجوز التصرف في البضائع المعفاة بموجب المادة (99) من هذا النظام "القانون" تصرفا يغاير الهدف الذي أعفيت من أجله أو التنازل عنها إلا بعد إعلام الإدارة وتأدي
- Article 101
The right of exemption for beneficiaries under Article 99 begins from the date they start work at their official place of work in the country.
يبدأ حق الإعفاء بالنسبة للأشخاص المستفيدين منه بموجب المادة (99) من هذا النظام "القانون " اعتبارا من تاريخ مباشرتهم العمل في مقار عملهم الرسمي بالبلاد .
- Article 102Amended by M/124
Imports of the armed forces and internal security forces, and security-related imports of Customs, are exempt from customs duties by decision of the Council of Ministers or the authorized body in each State.
يعفى من الضرائب (الرسوم) الجمركية ما يلي: أ- مستوردات القوات المسلحة وقوى الأمن الداخلي بجميع قطاعاتها من ذخائر وأسلحة وتجهيزات ووسائط نقل عسكرية وقطعها وأي ماد
- Article 103
Used personal luggage and household items of citizens residing abroad and foreigners coming to reside for the first time, and travelers' non-commercial luggage and gifts, are exempt under the set conditions.
أ - تعفى من الضرائب "الرسوم " الجمركية الأمتعة الشخصية والأدوات المنزلية المستعملة التي يجلبها المواطنون المقيمون في الخارج والأجانب القادمون للإقامة في البلاد
The texts are reproduced from the official website of the Bureau of Experts at the Council of Ministers for reference; where they differ, the officially published Arabic text prevails. This content is not legal advice.